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City of Olean – Budget Review (B1-15-2)
… anticipation note. The City’s proposed budget complies with the property tax levy limit set by statute. Key … the multiyear capital plan. Adjust the budget to agree with the debt schedule. Ensure that the potential water and …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… District: Could have saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved … consider following the government travel reimbursement rates. When possible, District officials should use NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelUlster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… retiree health insurance contribution billing process. The payroll process. Key Findings Officials did not: Properly … $2,092 in premiums for two deceased individuals. Segregate payroll duties or perform supervisory review. Key … adequate segregation of duties within the College’s payroll process. Ensure that payroll registers are certified. …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollNorth Merrick Union Free School District - Purchasing (2018M-87)
… Audit Objective Determine whether the purchasing of goods and services complied with competitive bid statutes and … (GML) and its purchasing policy when seeking competition for purchases. We selected payments to 22 vendors totaling … followed GML and the District’s purchasing policy for competitive bidding for these purchases. Our audit did …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87State Comptroller DiNapoli Releases School District Audits
… been issued. Nanuet Union Free School District – Network User Accounts and Information Technology (IT) Plan (Rockland … County) District officials did not ensure network user accounts were needed, and they did not adopt an adequate … procedures to identify and disable unnecessary network user accounts. As a result, there were 18 accounts that …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsHomeowners Association, Inc.
… York State Office of Children and Family Services (OCFS) in accordance with the terms and conditions of contract. …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incWoodbourne Fire District – Board Oversight (2023M-98)
… corrective action. Appendix B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… required by Village Law section 408. The Treasurer did not sign 69 of 179 checks we reviewed, totaling $101,937; … in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Town of Perth – Supervisor’s Records and Reports (2024M-149)
… audit period, and the adjusted bank balances did not agree with the cash balance from the accounting records. The … of $460,952. File timely the Annual Financial Report (AFR) with the New York State Office of the State Comptroller (OSC) for fiscal year 2023. Provide the Board with adequate monthly financial reports. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not ensure student treasurers maintained … forms totaling $159,461 had the required items such as club advisor signatures. The central treasurer improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mRye City School District – Payroll (2024M-2)
… and monitored, District officials did not properly budget, record or pay overtime. District officials did not budget for … $409,391 as salaries, which precluded officials from monitoring overtime expenditures because they did not know … overtime was being paid. The District also lacked overtime monitoring policies and procedures. Paid six employees …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Village of Endicott – Budget Review (B4-14-7)
… without sufficient financing sources. Ensure compliance with the tax levy limit law by either adopting a local law to …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Endicott – Budget Review (B4-15-11)
… without sufficient financing sources. Ensure compliance with the tax levy limit law by either adopting a local law to …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11State Comptroller DiNapoli Releases School District Audits
… Technology and Non-Instructional Employee Leave Benefits (Livingston County) Officials have not adopted adequate security policies … $3.5 million are overfunded and may be unnecessary. Livingston Manor Central School District – Cost-Effective …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsStatement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… Supplemental Security Income provided almost $4.4 billion to more than 700,000 New York residents. Social Security … Disability Insurance benefits of $8.5 billion went to nearly 600,000 New Yorkers. …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalIX.12.M Journal Vouchers – IX. Federal Grants
… Generally, journal voucher payments are used to: Reimburse service-providing state agencies for goods or … state agency; or Reimburse a second state agency for state funds the second state agency disbursed for program purposes. … Agencies are required to make every effort to properly allocate state voucher payments between state and federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersVeterans Day Message from State Comptroller DiNapoli
… and conflicts continuing around the world, this Veterans Day we must remember the sacrifices countless Americans have … regions around the globe and are protecting us from modern day threats, we owe our liberty and prosperity to these brave …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliBond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… and its aftermath, by: (1) extending the "rollover" period for bond anticipation notes issued in calendar years 2015 … to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and (3) permitting … or later, rather than the end of the current fiscal year. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Operational Advisory No. 36
… of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, … in SFY 2024-25 , and account code 55220 should be used for any shipping expenses. Account 57032, Office Supplies, should be used for the purchase of postage stamps. Reference: Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… exemptions qualify. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102